Reference > Brewer’s Dictionary > Scot and Lot.

 Scot-free.Scots Greys. 
E. Cobham Brewer 1810–1897. Dictionary of Phrase and Fable. 1898.
Scot and Lot.
A levy on all subjects according to their ability to pay. Scot means tribute or tax, and lot means allotment or portion allotted. To pay scot and lot, therefore, is to pay the ordinary tributes and also the personal tax allotted to you.   1

 Scot-free.Scots Greys. 

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